Right to Apportion Income: Jay Wolfe Imports Case

Schadewald, Michael S.
November 2009
Journal of State Taxation;Nov/Dec2009, Vol. 28 Issue 1, p11
Academic Journal
The article discusses a court case wherein the Missouri director of revenue filed a lawsuit against Jay Wolfe Imports Missouri Inc. for the incorrect declaration of its corporate income tax return. Jay Wolfe argued on the grounds that the company is entitled to apportion its income. The Missouri Supreme Court examined the case and ruled in favor of the director noting that apportionment does not apply to Jay Wolfe.


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